DR Yasmin ABID: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
DR Yasmin ABID
Largest movements
- Cash -€17,211
down €17,211 (-91.8%), from €18,748 to €1,537
mainly Other debts (-€34,998) and Tax, wage and social debts (-€11,988)
- Tangible fixed assets -€9,651
down €9,651 (-18.8%), from €51,357 to €41,707
of which Furniture and vehicles: -€4,874
- Receivables within one year -€8,392
down €8,392 (-48.6%), from €17,250 to €8,858
of which Other amounts receivable: -€7,792
- Deferred charges and accrued income -€3,281
no longer reported in 2025 (was €3,281)
- Other debts -€34,998
down €34,998 (-74.2%), from €47,177 to €12,179
- Reserves +€16,938
new in 2025: €16,938
- Tax, wage and social debts -€11,988
no longer reported in 2025 (was €11,988)
- Debts after one year -€9,014
down €9,014 (-50.0%), from €18,018 to €9,004
- Gross operating margin -€38,173
down €38,173 (-53.7%), from €71,054 to €32,881
- Taxes -€9,245
down €9,245 (-64.3%), from €14,386 to €5,142
- Depreciation +€6,502
up €6,502 (+206%), from €3,149 to €9,651
- Financial income -€3,281
no longer reported in 2025 (was €3,281)
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €90,637 | €52,102 | -€38,535 | -42.5% |
| Fixed assets | 21/28 | €51,357 | €41,707 | -€9,651 | -18.8% |
| Tangible fixed assets | 22/27 | €51,357 | €41,707 | -€9,651 | -18.8% |
| Plant, machinery and equipment | 23 | €21,898 | €18,258 | -€3,640 | -16.6% |
| Furniture and vehicles | 24 | €21,088 | €16,214 | -€4,874 | -23.1% |
| Other tangible fixed assets | 26 | €8,371 | €7,235 | -€1,136 | -13.6% |
| Current assets | 29/58 | €39,280 | €10,395 | -€28,885 | -73.5% |
| Amounts receivable within one year | 40/41 | €17,250 | €8,858 | -€8,392 | -48.6% |
| Trade receivables | 40 | €600 | - | -€600 | |
| Other amounts receivable | 41 | €16,650 | €8,858 | -€7,792 | -46.8% |
| Cash at bank and in hand | 54/58 | €18,748 | €1,537 | -€17,211 | -91.8% |
| Deferred charges and accrued income | 490/1 | €3,281 | - | -€3,281 | |
| Total equity and liabilities | 10/49 | €90,637 | €52,102 | -€38,535 | -42.5% |
| Equity | 10/15 | €4,000 | €20,938 | +€16,938 | +423% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | - | €16,938 | +€16,938 | |
| Distributable reserves | 133 | - | €16,938 | +€16,938 | |
| Amounts payable | 17/49 | €86,637 | €31,164 | -€55,473 | -64.0% |
| Amounts payable after more than one year | 17 | €18,018 | €9,004 | -€9,014 | -50.0% |
| Financial debts | 170/4 | €18,018 | €9,004 | -€9,014 | -50.0% |
| Amounts payable within one year | 42/48 | €68,619 | €22,160 | -€46,460 | -67.7% |
| Current portion of amounts payable after more than one year | 42 | €8,751 | €9,014 | +€262 | +3.0% |
| Trade debts | 44 | €703 | €967 | +€264 | +37.5% |
| Suppliers | 440/4 | €703 | €967 | +€264 | +37.5% |
| Taxes, remuneration and social security | 45 | €11,988 | - | -€11,988 | |
| Taxes | 450/3 | €11,988 | - | -€11,988 | |
| Other amounts payable | 47/48 | €47,177 | €12,179 | -€34,998 | -74.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,149 | €9,651 | +€6,502 | +206% |
| Gross operating margin | 9900 | €71,054 | €32,881 | -€38,173 | -53.7% |
| Operating profit (loss) | 9901 | €67,905 | €23,230 | -€44,675 | -65.8% |
| Financial income | 75/76B | €3,281 | - | -€3,281 | |
| Recurring financial income | 75 | €3,281 | - | -€3,281 | |
| Financial charges | 65/66B | €1,298 | €1,150 | -€148 | -11.4% |
| Recurring financial charges | 65 | €1,298 | €1,150 | -€148 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | €69,888 | €22,080 | -€47,808 | -68.4% |
| Income taxes | 67/77 | €14,386 | €5,142 | -€9,245 | -64.3% |
| Profit (loss) for the period | 9904 | €55,502 | €16,938 | -€38,564 | -69.5% |
| Profit (loss) for the period to be appropriated | 9905 | €55,502 | €16,938 | -€38,564 | -69.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.